This document is analysing the effects of company pension plans for acting partners. In some cases it can be possible, that because of a certain company pension scheme the acting partner, a person who is both an associate and manger of the company, have negative consequences for the reduction of tax-deductible insurance contributions. The deduction at source is affected and can be cut. Another problem is the tax deductibility of the German 'Basisrente. This retirement pension enjoys tax privileges that can be cut through a specific constellation. The document shows the responsible factors, the coherences and the consequences in detail that should be observed. The actual changes in the tax situation of 2008 are consider, which has declined the situation.